Holters Co. v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• jurisdiction was not warranted where DHS “failed to present any evidence as to the nature of the physical or emotional injury that [the child] was reasonably likely to suffer”
• “we must evaluate whether the alle- gations in the petition are collectively sufficient, if proven, to establish jurisdiction” (internal quotation marks omitted; emphasis in original)
• “[T]he state failed to present any evidence as to the nature of the physical or emotional injury that M. A. was reasonably likely to suffer because of mother’s negative comments.”

Source: CourtListener parenthetical corpus (CC0).